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    1. Home
    HMRC internal manual

    Enquiry Manual

    From:
    HM Revenue & Customs
    Published
    12 April 2016
    Updated:
    21 May 2025 - See all updates
    1. Back to contents
    2. EM6000

    EM6200 - Contract settlements: expected offer: contents

    The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement

    1. EM6201
      General
    2. EM6203
      Approval
    3. EM6210
      Departure From
    4. EM6211
      Tolerances
    5. EM6212
      Culpability Disputed
    6. EM6213
      No Co-operation
    7. EM6214
      Means - General
    8. EM6215
      Means - Review
    9. EM6216
      Means - Realisation of Assets and Loans
    10. EM6217
      Means - The Taxpayer's House
    11. EM6230
      Means - Bankruptcy
    12. EM6231
      Means - Taxpayer Abroad
    13. EM6233
      Means - Partnerships
    14. EM6234
      Means - Unjustified Claim
    15. EM6235
      Means - When time to pay is being sought
    16. EM6236
      Means - Legal Charges
    17. EM6237
      Means - No Capital and Little Income
    18. EM6238
      Means - Some Capital and Little Income
    19. EM6239
      Means - Some Capital and Uncertain Income
    20. EM6249
      Instalments - General
    21. EM6250
      Instalments - Forward Interest
    22. EM6251
      Instalments : Arrangements
    23. EM6252
      Instalments - Letter of Offer
    24. EM6253
      Instalments - Example 1
    25. EM6254
      Instalments - Example 2
    26. EM6255
      Instalments - Example 3
    27. EM6256
      Instalments - Direct Debit
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